Breakout Youth.. Trustees. Report and Financial Statements- for the year ended 31 March 2024
Rogistered Charlty Number: 1180296
Company numbèr- 11537821
BREAKOUT YOUTH
TRUSTEES, REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page 1 of 22

Breakout Youth.. Trust8es' Rgport and Financial Statements- for the year ended 31 Ma￿h 2024
Table of Contents
Breakout Youth.............................................................
Trustees, Report forthe year ended 31 March 2024.......................................................................
Charity Reference and Administrative Details.....
Trustees, Reportforthe yearended 31 March 2024..........................................................-............
Charitable Objects
Vision
Purpose.........................................................................................................................................................
Structure, Governance, and Managemenl.....................................
Financial Review.......................................................................................................-
Activities, Achievements, and Performance- Our Impacl..........................................................................
Independent Examiner's Report to the Trustees of Breakout Youth..................
Statement of Financial Activities forthe yearended 31 March 2024............................................. 14
Balance Sheet as a131 March 2024...........................................
15
13
Notes (forming part of the financial slatements) for thè year ended 31 March 2024...............
16
Page 2 of 22

Breakout Youth.. Trustees, Report and Financial Statements- for the year ended 31 March 2024
Breakout Youth
Trustees, Report for the year ended 31 March 2024
Charity Reference and Administrative Details
Trustees
Lewis Banford
James Allen
Daniel Langrish-Beard
Josh Stevenson
Georgia Hancock
Thomas Foole
Gina McGee
Richard Green
Robert Kernohan
Beth Hall
(resigned 1 March 20241
(resigned 14 September 20231
(resigned 18 July 20231
(appointed 24 February 20241
{appoinled 24 February 20241
lappoinled 24 February 2024,
resigned 29 March 20241
(appointed 24 February 2024, resigned 13
April 20241
Sophiia DeFaia
Secretary
Lewis Banford
Rggistered Charity No.
1180296
Cornpany No.
11537821
Principal Office
clo No Limits
35 The Avenue
Southampton
S017 1XN
(Copies of financial
statements Can be
obtained from this add￿SS)
Independent Examiner
Fiander Tovell Limited
Stag Gates House
63164 The Avenue
Southampton
S017 1XS
Bankors
The Co-operative Bank
61 Above Bar Street
Soulhamplon
S014 7DZ
Page 3 of 22

Breakout Youth." Tnjstees, Report and Financial Stalemgnts- for the year ended 31 March 2024
Trustees, Report for the year ended 31 March 2024
The Trustees present their report and the independently examined accounts for the year ended 31 March
2024.
The financial statements have been prepared in accordance with the accounting policies set out in notes lo
the accounts and comply with the charity's memorandum and articles lits goveming document), the Charities
Act 2011, Companies Act 2006 and 'Aecounting and Reporting by Charities.. Statement of Recommended
Practice applicable lo charities preparing their accounts in accordance with the Financial Reporb'ng Standard
applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191°.
The annual report includes the directors, report as required by company law.
In producing this report, the Trustees confirm that they have complied with their duty to have due regard lo
the guidance on public benefit published by the Charity Commission in exercising their powers and duties.
Charitable Objectives
The charity exists for young people up to the age of 25 who identify as lesbian. gay, bisexual, trans or
questioning their gender or sexu81 identity ILG8TQ+l. Its charitable objects are, for the public benefit and are
for the eslablishmenl in life of young people who identify as lesbian, gay, bisexual, trans. or unsure of their
gender or sexual identity ILGBTQ+} and are aged less than 25 years, in pa￿'Cular but not exclusively by..
(al providing support and advice which develop their capacities and capabilities to enable them lo
participate in society as mature and responsible individuals.,
Ib} providing recreational and leisure time activities in the interest of social welfare, designed to
improve their conditions of life,.
Icl raising awareness of issues affecting LG8TQ+ young people.
Vision
We aim for an inclusive society where LGBTQ+ young people a￿ healthy and celebrated, by being an
independent LGBTQ+ charity and the leading provider of services lo young people In our communities.
Purpose
To support and advocate for LGBTQ+ young people by providing safe spaces, education, and promoting
awareness as a visible, current, inclusive, and trusted LGBTQ+ youth charity.
Structure, Governance. and Management
Structure
Breakout Youth began as a Southampton City Council project in 1993. It then existed as a charity and on 25
August 2018 was incorporated as a charitable company, Breakout Youth, registered with both the Charities
Commission and Companies House. As Such, the Trustees of Breakout Youth are also Directors for the
purposes of company law.
Govemance
Breakout Youth is govemed by a Board of Trustees which meets quarterly to consider reports on the operation
of the charity, ils finances and fundraising activity, safeguarding, risks, and specific items for decision making.
Extra-ordinary sessions of the Board of Trustees may be called as required. Between quarterly meetings
Page 4 of22

Br8akout Youth.. Tnjstees, Report and Financial St8tements- forthe year ended 31 March 2024
Trustees meet in dedicated sub-committeesl lo discuss detailed matters. In addition, the Board of Trustees
meets for a bi-annual Strategy Away Day. Within this reporting period the Board of Trustees met 8 times -
four quarterly meetings, extra-ordinary sessions, and two Strategy Away Days.
Trustees
All Trustees of Breakout Youth are volunteer5 and are recruited after an open application process. The
Trustees al all limes seek to follow the Chanty Commission guidance CC30, 'Finding new trustees,. Tru51ees
hold office until the conclusion of the Annual General Meeting in the calendar year of the second anniversary
of their appointment but may be re-appointed al that Annual General Meeting.
The Trustees are pleased lo report that the current Board of Trustees comprises a broad spectrum of relevant
experience and professional skills to govern the charity effectively. Whilst four Trustees have resigned within
this period the charity has also successfully recruited an additional four Trustees. Following the resignation of
Daniel Langrish-Beard Iseplember 20231, James Allen (March 20241, Gina McGee Iresigned 18th July 20231
and Beth H811 (March 20241, the Trustees would like lo lake the opportunity lo thank them for their seNice and
wish them every suc¢es$ for the future.
Management
vmthin this reporting period Breakout Youth established a revised Partnership and Service Level Agreement
with No Limits ISouthl2 This revised agreement emphasi5es the independence of Breakout Youth and lays
down the services that No Limits Isoulhl will deliver to Breakout Youth. This includes.. the provision of a
finance & HR function,. advice on fundraising if required,. IT infrastructure,. and the operational delivery of
safeguarding. Al all times Breakout Youth retains oversight and conducts regular due diligence on No Limits
Isouthl to ensure they are a safe and appropriate partner. Breakout Youth remains ultimately responsible for
safeguarding across all ils services and holds an overarehing Breakout Youth Safeguarding Policy to reflect
the breakdown of responsibilities be￿een il and No Limits Isoulhl.
The Trustees continue to maintain a formal risk review process whereby risks lo the charity's activities are
captured, assessed, assigned an owner, and what action is lo be taken towards miligaling these risks. Thi$
'Risk Register, is reviewed at each meeting of the Board of Trustees and reviewed quarterly by the Risk,
Compliance. Policy, & Audit Sub-committee. A full internal risk assessment is incorporated into the annual
planning process. Al all limes the Trustees give due regard to the Charity Commission guidance CC26,
'Charities and risk management,.
Key lo Breakout Youth's activities is providing a safe and secure environment at all our groups and throughout
all activities for young people. Safeguarding is central to this and remains the highest priority of all Trustees,
staff, and volunteers. Safeguarding responsibilities and included in all role descriptions. Breakout Youth
maintains a full suite of relevant policies which are regularly reviewed. Additionally, Breakout Youth conducts
due diligence on No Limits (South) lo ensure their policies are robust and appropriate. At all limes the Iruslees
seek to follow the Charity Commission 'How to, guide, 'Safeguarding children and young people,. Specific
measures to ensure effective safeguarding of young people are as follows".
All activities are undertaken by at least adults including paid staff and trained volunteers in safe
locations.
All staff and volunteers working in direct conlaet with young people are fully and regularly trained in
safeguarding., all trustees attend a safeguarding awareness course which is regularly reviewed.
All trustees, stsff, and volunteers are subject to annual Enhanced Disclosure & Barring Service check$
to ensure their eligibility for their role.
Safeguarding is integrated into the regular reporting to the trustees and is a stsnding agenda item al
every meeting of the Trustee Board.
Financial Review
Breakout Youth agree an annual budget which is balanced and designed lo enable Breakout Youth lo meet
its reserves policy. The Trustees and key management staff are provided with monthly management
Operations & Training, Finance & Fundraising. Marketing & Communications. A￿k, Compliance. Policy. & Audff(.
2 No Lirnils
South
isacom
an
limited b
uarantee
no. 04183173
andar
18lered chari
no. 1088835
Page 5 of 22

Breakout Youth.. Trust8es' Report and Financi81 Statements- for the year ended 31 March 2024
accounts which are reviewed by the Finance & Fundraising Sub-committee as well as in summary al each
meeting of the Board of Trustees including progress and risks against this agreed budget.
Imthin this reporting period, the Trustees are pleased lo report a successful period of fundraising activities
which have enabled Breakout Youth lo continue their valuable work across Hampshire and the Isle of Wght.
Total income in the period was £239,681, allowing sustainable delivery of our services. The Trustees are
immensely grateful to individual donors, local community organisations and businesses for their continued
support.
For the year to 31 March 2024 income vs expenditure resulted in a planned deficit of £30,780 which has
been deducted from to our reserves of £129,410 from the previous period, leaving total reserves of £98.630
carried forwards. The Trustees would like to emphasise the planned nature of this deficit against which we
allocated the use of our COVID Recovery Fund and our Business Transformation Fund to enable us to
increase our stsff capacity in a sustainable manner. As a result, these funds have been closed.
11 is Breakout Youth's reserves policy that the value of reserves held should cover the continuation of
service5 for be￿een 3 and 6 months. As of 31 March 2024, the unrestricted free reserves of £98,630
amount lo running costs for the charity of 4.4 months.
The charity responds lo ils budgetary constraints by making the necessary changes to the service to ensure
that the level of reserves is maintained over the next period. The Trustees will continue lo monitor reserves.
in line with Charity Commission guidance, and ensure the charity holds an appropriate level of reserves wilhoul
being needlessly prudent.
It is the Trustees, view that the charity is a going concern.
The Trustees consider that an audit is not required for this year under section 14412} of the Charities A¢1 2011
Ilhe 2011 Acll and that an independent examination is needed.
Activities, Achievements. and Performance - Our Impact
Youth Work Programme
In 2023-2024, Breakout Youth continued to develop and adapt its service delivery to meet the needs of
LGBTQ+ Children and Young People ICYPI. Continuing lo deliver its charitable objectives through providing
weekly, face to face youth groups across Hampshire and the Isle of Wight. Following the need lo pivot
service delivery to a virtual offer during the COVID-19 pandemic, the charity identified an opportunity lo
maintain an online youth group, which led to the creation of the Breakout Hampshire Online Youth Group in
2022,. for LGBTQ+ CYP aeross Hampshire and the low that were unable lo allend a weekly face lo face
youth group (due to travel constraints, reduced self-esteem and confidence, unsupportive home
environments elcl The online group has been especially beneficial for those experiencing gender dysphoria
or body dysmorphia. The virtual youth group has contrnued to be delivered in 2023-2024.
Breakout Youth has continued lo ensure that all 7 youth groups are delivered weekly (for a minimum of 42
weeks of the yearl. Group delivery and attendance has conts'nued to grow acros$ all the youth groups.
Currently the following groups are..
Soulhamplon 11-16's Youth Group
Basingsloke Youth Group
New Milton Youth Group
IOWYouth Group
Southampton 17-25's Youth Group
Andover Youth Group
M8rehwood Youth Group
Breakout Hampshire Online Youth Group
Support in numbers
In 2023-2024 Breakout Youth supported 389 CYP. This support was delivered through youth groups and
1..1 support. There were 319 youth groups delivered with 3029 allendances lan increase of 10 /0 on the
previous yearl and delivered 810 1..1 support sessions lan increase of 33 /0 on the previous yearl. The
median attendance al weekly youth groups has increased from 8 young people per group lo 10 young
people per group. Breakout Youth also supported parents and families, offering 148 sUPPOrt inleraclions lan
Page 6 of22

8tB8kout Youth.. Tmstees, Report 8nd Financial Statements- for the year ended 31 March 2024
increase of 36'/o from 2022-20231 to 80 familiesl carers lan increase of 270/0 from 2022-20231. This work was
completed in 74 telephone calls, 41 face to face sessions, 12 email, 12 lexl messages and 9 video calls.
The service received 163 referrals. Vvhilsl this is a decrease when compared to the previous period it is
considered that this is due lo IT issues which prevented referrals being re￿iVed for a proportion ol the year.
This issue has now been fully resolved and pro-rata referrals since that point have been in line with historic
averages. The complexity of needs of the CYP referred lo, and supported by, Breakout Youth has also
increased with an increase in suicidal ideation, self-hami, diSorde￿d eating, feelings of isolation and
loneliness.
This growth engagement across our services compared to the previous year, and the increase in complexity,
referrals, and engagement continues to highlight the ever-growing need for our seNices lo support LGB TQ+
CYP and their families.
Individual Support
We conb'nued to deliver individual support across the charity via face-lo-face and video call support sessions.
Themes covered in these individual support sessions included," experiencing homophobial transphobia,
reporting Hale Crime, housing, benefits and budgeting, support around familial and peer relationships, hami
reduction and keeping safe, health (mental, physical and sexual), education, employment and work
experience, mental and emotional wellbeing and safety planning. There were 810 of these 1..1 support
sessions delivered in 2032-2024.
Tralnlng and Awareness Sessions
Breakout Youth delivered 34 LGBTQ+ Awareness sessions to 635 recipients Iprofe5sionals. students, family
members and young people).
Staffing
In 2022-2023, the staff team grew in response to the increase in demand and complexity of CYP. Staffing
capacity increased from 4.5FTE (in 2021-2022} 10 7.2FTE in late 2022-2023.
In 2023-2024, the staffing level of 7.2 FTE'S was maintsined.
staff development was a priority in this period, in response to the increased complexity and need presented
by CYP. In 2023-2024, staff attended 635 hours of training and development.
Referrals
There were 163 referrals received to the service in 2023-2024, these came from the following areas..
Hampshire
Southampton
Isle of Wight
Online youth group
65
72
27
13
Presenting issue..
Experiencing Transphobia
To gain confidence
To gel support with Coming Out
To get 5UPPOrt with Gender Identity
To get support with Sexuality and Gender identity
To gel support with sexual identity
To make friends
Tom meet other LGBTQ+ people
12
13
52
Page 7 of 22

Breakout Youth.. Trustees, Report and Finanoial Stat8ments- for the year ended 31 March 2024
Presentin
Issues of CYP 2023
24
Experiencing transphobia
16.7%)
To galn confidence
17.4%)
To meet other
LGBTQ+ people
139.3%)
To get support with
torning out
13.1%)
To get support
with gender
Identity
18.D%l
To make friend5
11.8%1
o get SUPPOrt with sexuallty
8nd gender identity
131.9%)
To get SUPPDrt with sexual identity
11.8%)
Data Coll8Ction, Demographics & Results
Data collected across Breakout Youth's services is handled by our charity partner No Limits (South). Records
for the period show that there were a total of 15,072 interactions recorded for 390 CYP. An inleraclion is any
contact with a CYP Igroup attendance, 1..1 attendance, phone calls, emails, text messages etcl this
represents an increase of8V/o from the previous year. From these inleraclions, 21 0/0 of these were attendances
at youth groups and other organised events, 120A were email conversations. 590/9 were lexl messages, 6 %
were 1..1 support, 10/0 were parenvcarer support, with the remainder being telephone calls and letters. There
have been 319 youth groups delivered in this period both virtually and in person, with a lolal of 3029
attendances. There were 810 1..1 inleraclions during this period across all group5.
Declared Gender Identi
2023
of CYP su
orted
Other
114.6%)
Non-Binary
113.3%)
Cisgender M8n
Transgender
121.3%)
130.5%)
Clsgender Woman
12D.3%1
Page 8 of 22

Breakout Youth.. Tmstees, Report and Fin8n¢i81 Stalements- for the year ended 31 March 2024
Demographic data collected on the young people attending our groups and accessing our services is as
follows.
Declared Attraction Identit of CYP su
ortin
2023
24
Other
119.0%)
Gay
-114.6%)
Poly5exual
10.3%)
Heterosexual
11.5%1
Pansexual
115.1%)
Unsure
118.0%)
Bisexual
Lesbian
18.5%)
Asexual
14.1%)
119.0%)
Ethnici
of CYP su
orted 2023
24
Other
18.7%)
Dual
Asian 12.1%)
12.6%1
Black
11.5%)
White
185.1%)
Page 9 of 22

B￿akOut Youth.. Trustees, R8POrt and Fin8nci81 Statements- for the year ended 31 March 2024
Event Recordlng
An event is a conversation or inleraclion around certain themes, the lop themes observed across the charity
in this recording period were..
WL
li
Vulnerabilities Identmled
A range of vulnerabilities of our young people were recorded when participating in Breakout Youth's activities
during the period, including".
Fear & Risk of Hate Crime
Physical & Sexual Health
Mental Health & Emotional Wellbeing
Personal Safety
Relationships & Parenting
Housing, Income & Benefits
Safety planning around Self Harm & Suicidal Ideation
Additional Sessions
The following additional events were run by or attended by Breakout Youth staff with young people attending
during the period..
Southampton Pride
Engaged with approx. 130 young people
New Forest Pride
Engaged with approx. 82 young people
Isle of Imghl Pride
Engaged with approx. 100 young people
Other Pride events
Engaged with approx. 200 young people
Theatre Trips
Attended by 25 young people
Spud Works Art Trips
Attended by 18 young people
Pride Prom Event
Attended by 81 young people
The Edge Event
Attended by 42 young people
Chilton Lakes Activity Day
Attended by 41 young people
New Milton Youth Fesb'val
Attended by 22 young people
In Focus- Tale Modern Trip
Attended by 15 young people
University of Southampton Tik Tok Research
Attended by 9 young people
IOW Youth Voice Conference
Attended by 20 young people
#Beewell Project
Approx 45 YP contributed
OTHER- Wellbeing Events, Youth forums, Open Approx 720 YP and professionals
Days, School sessions, Community Events127
eventsl
Page 10of22

BTrakout Youth.. Truste8s' R8POrt and Financial Statements- for the year ended 31 March 2024
LGBTQ+ Awareness Training sessions delivered to young people and professionals.
In 2023-2024 there were 34 LG8TQ+ Awareness training sessions delivered to 635 attendees. Recipients
included.. Hampshirel Southamplonl IOW schools Universities, Voluntary organisations, Young people
mental health services, Hale Crime Ne￿orkS, Hampshire Poli￿ LINK Officers, local councils. social services
teams.
Youth Group Thom•s
All youth groups delivered during the period were designed around particular themes., themes relevant lo young
people such as.. alcohol misuse, sexual health. science week, environmental issues and human
rights. Sessions were also designed around LGB TQ+ specific themes, such as.. Pride month, LGBT History
month, LGBTQ+ role models, Bisexuality Awareness Day, Trans Day ofvisibility, Trans Day of Remembrance,
Spirit Day and Hate Crime awareness week, Intersex and Asexuality awareness Day and World Aids Day.
Breakout Youth Pride Prom Event
In October 2023, Breakout Youth held ils third "Pride Prom" event for any young person attending Breakout
youth groups lor supported by Breakout Youlhl. The aim of this was to host an inclusive event where young
people can be their true selves in a safe and supportive environment, meet new people and make friends, but
most importantly have fun. CYP chose the theme for the Prom
'Halloween Spooktacular,. Safe & free
transport was arranged for all the young people Iravelling from across Hampshire and the Isle of Wight. We
provided food {allowing for young people's dietary requiremenlsl, a Mocktsil Bar, access lo age-appropriale
sexual health advice, face painting, a nail bar, a Pholoboolh, board games and arts & crafts aclivilies. 81 young
people attended the Pride Prom event. and following the positive feedback received the event will be held
again in 2024.
Breakout Youth 30 Anniversary
We celebrated our 30th anniversary in 2023. To celebrate, young people chose, researched and planned
activity days for their groups, created a 30th Anniversary quill and recorded a 30th anniversary music single. A
celebration event was held with partners, funders, parents, young people and previous Breakout alumni
attending- 99 people attended and young people read out case studies of their experiences.
Research and Projects
#8eeWell- Young people from all youth groups participated in a project prior to the first #Beewell survey in
Hampshire. Young people partlClP8ted in sessions to explore how young people fell about'wellbeing, and how
#Beewell can develop a Youth Board lo ensure the voice of young people across Hampshire can be consulted
and heard. This partnership with #Beewell will continue into 2024-2025.
Raising Volces in Research- Young people participated in research lo explore why underserved and under
represented communities can become more involved in research. Young people worked with youth workers
and a researcher to explore the barriers and solutions to engage the LGBTQ+ community I research.
Flndlng Queer TSkTok- The young people from the Southampton youth group worked with University of
Southampton researchers lo explore how young people engage with TikTok, and their experiences of the
platfomi
In Focusl Pathvmy to Health - 'Doing Nothing, Project- This project saw young people working with In
Focus lo explore what young people dol feel when they 'do nothing, It explored young people's understanding
of '¢ultural activity,. Young people had disposable camera's and completed an art project and reviewed
outcomes, including identifying any barriers they see to doing what they want to be doing instead of 'doing
nothing,
Page 11 of22

B￿akOut Youth.. Trusle8s' Report and Financial Statements- for the year ended 31 March 2024
Feedback received from Children & Young People (CYPI:
Breakout is enjoyable and I get lo tslk about my feelings. 11 is also a good place to come lo rneel new
people who are really nice.
My Youth Worker helped me very much and completely changed my outlook on life.
Hiya, this is super random bul i just wanted lo message lo say thank you so much for giving me 811
these opportunilies.... joining breakout was the scariest but best thing i've ever done. Genuinely.
thankyou so much for making me feel safe and understood
l only joined Breakout last year when I was 24. 1 wish I had discovered it sooner, bul it is still great.
The workers are very lovely and I feel safe talking one lo one about deeper things that concern me
at did you like about Pride Prom? EVR YTHINGI!11 the people where amazing. the atmosphere
was grealll
I loved the Edge event. It was fun.
I liked spending lime with my friends in a social place
Breakout has helped me in so many ways. It has helped me make friends and find like minded
people
Helps me understand not putting labels on things is ok
Never felt so understood and included
Breakout 1$ amazing and allows so many different people lo come together
Breakout makes me feel so safe even when il feels like the world is so cruel
Without the support from Breakout over the past 2 years, l am 100Yo Posltive I woijldn'l be the
person l am today. l am fully grateful for their support
Breakout lets me be my true self and shows me how much love there is in the community
Breakout has helped my mentsl health and given me the confi'dence lo keep going
I love attending and Breakout has given me a second family and many friends
'Thank u for listening to me yesterday and having a one lo one il was good I'm glad I can trust
someone else lo talk to about my problems I hope it Was okay lo talk about if,
"Thank you for everything you did for me and the others. Having a chance to make friends with
people like me has helped me with my self-image and confidence. I had a great time14years) and I
am sad lo leave it. Thank youl
Flnan¢ial & Strategic Partners
The Trustee$ would like lo offer their gratitude to all the staff & volunteers, including our stotegic partner, No
Limits Isoulhl, who all continue working to the highest standards to ensure the success of Breakout Youth
and positive outcomes for our young people.
Finally, our thanks must also go to all our financial partners & donors, wilhoul which the Charity could not
exist or eontinue to grow.
Declaration
Approved by the Trustees and signed on their behalf by".
Lewis Banford
Secretary & TreaSu￿r
Date.. 02 December 2024
Breakout Youth
35 The Avenue
Southampton
S017 1XN
Page 12 of22

Breakout Youth.. Trustges, Report and Financial Statements- for the year end8d 31 March 2024
Independent Examinerfs Report to the Trustees of Breakout
Youth
I report to the charity trustees on my examination of the accounts of the company for the year ended 31
March 2024, which are sel out on pages 14 10 22.
Responsibilities and basis of report
As the charity Iruslees of the company land also ils directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
20061'the 2006 Acl'l.
Having sab'sfied myself that the accounts of the company are not required lo be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your
company's accounts as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Act'l. In carrying
out my examination I have followed the Directions given by the Charity Commission under se¢b'on 145{5llbl
of the 2011 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come lo my allenb'on in connect'on with the
examination giving me cause to believe that in any material respect..
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act., or
2. the accounts do not accord with those records," or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an
independent examination., or
4. the accounts have not been prepared in accordance with the methods and principles of the Stslement of
Recommended Practice for accounting and reporting by charities applicable lo charities preparing their
accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland
IFRS 102}.
I have no concerns and have Come aeross no other matters in connection with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be
reached.
Andrew Jay ACA, FCCA
Fiander Tovell Limited
Chartered Accountants
Stag Gales House
63164 The Avenue
Southampton
Hampshire
S017 1XS
Date. 6 December 2024
Page 13of22

8re8kout Youth.. Trustees, Report and Financial Statem8nts- for the ye8r ended 31 March 2024
Statement of Financial Activities for the year ended 31 March 2024
Note
Unrestricted
Funds
31 March
2024
Restricted
Total
Funds
Funds
31 March 31 March
2024
2024
Tolal
Funds
31 March
2023
Income from:
Donations and Grants
Charitable Acts'vities
81,752
74,096
83,832
165,584
74,096
166,411
66.045
Total Income
155,848
83.832
239.680
232.456
Expenditure on:
Charitable Activities
186,322
84,138
270,460
219.560
Total Expenditure
186 322
270.460
219,560
Net (Expgnditurolllncorne
306
30,780
12.896
Transfers
Gross transfers be￿een funds
{71)
71
Net Movement in Funds
130,545)
(2351 130.7801
12,896
Reconciliation of Funds..
Total Funds ¢arried ft>rward on 1 April
2023
129.175
235
129.410
116,514
Total Funds ¢arried forward at 31 March
2024
98.630
98,630
129,410
All income and expenditure derive from ¢onlinuing aclivilies.
The statement of financi81 activities includes all gains and losses recognised during the period.
Page 14 of22

8re8kout Youth.. Trustees, Report and Financial Statements- for the year ended 31 March 2024
Balance Sheet as at 31 March 2024
31 March 2024
31 March 2023
Note
Current Assets
Debtors
Cash al bank and in hand
1,964
161,564
163,528
S,650
164,000
169,650
Creditofs: Amounts falling due within one
year
164,8981
140,240}
Net Current Assets
98,630
129,410
Total Assets less Current Liabilitles
98,630
129,410
Total Net Assets
129 410
The Funds of the Charfty
Unrestrlcted Funds
Unrestricted funds
9, 10
98,630
97,175
Designated Funds
Covid recovery fund
Business transformation
fvnd
9,10
20,000
9, 10
12,000
Restricted Funds
Restricted funds
9,10
235
129.410
98.630
The financial statements were prepared in accordance with the special provisions of Part 15 of the Companies
Act relating lo small companies and constitute the annual accounts required by the Companies Act 2006 and
are for circulation to members of the company.
The company was entitled to exemption from audit under section 477 of the Companie5 Act 2006 relating lo
small companies and the Iruslees acknowledge their responsibility for complying with the requirements of the
Companies Act 2006 with respect to accounb'ng records and the preparation of accounts. The members have
not required the company to obtain an audit of its accounts for the year in question in accordance with section
476.
The financial statements were approved and aulhorised for issue by the Board on 2n¢ December 2024.
Signed on behalf of the board of trustees
Dale: 0211212024
Company registration number: 11537821
The notes on pages 16 to 22 form part of these financial statement5.
Page 15 of22

B￿akOut Youth.. TnJstees' Report and Financial Statements- for the year 8nded 31 March 2024
Notes (forming part of the financial statements) for the year
ended 31 March 2024
Principal Accounting Policies
Ch817ty Infom?8tion
Breakout Youth is a company limited by guarantee in the United Kingdom and has no share capital. In the
event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of
the charity. The address of the registered office is given in the charity infom)ation on page 1 of these financial
statements.
The Charity was incorporated on 25 August 2018 and was registered on 12 October 2018. The assets of the
unincorporated Breakout Youth charity were transferred to the incorporated Breakout Youth charity on 1
December 2018.
Basis of Preparation
The financial statements have been prepared under the historical cost convention, with items recognised al
cost or Iransacbon value, unles5 Otherwise staled in the related notes to these accounts.
The financial statements have been prepared in accordance with the Statement of Recommended Practice,
"Accounting and Reporting by Charities.. applicable lo charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102}" Issued on 16 July
2014 and amended on 2 February 2016, and the Charities Act 2011.
The financial ststements are prepared in sterling, which is the functional currency of the Charity. Monetsry
amounts in these financial statements are rounded lo the nearest £.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Utxyate Bulletin
1 not to prepare a Statement of Cash Flows.
Going Concern
Al the lime of approving the accounts, the Trustees have considered that there are no material uncertainties
about the charity's ability to continue. Thus the Trustees, continue to adopt the going concern basis of
accounting in preparing the accounts.
Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of Trustees in furtherance of
the general objects of the charity.
Restricted funds are funds which are to be used in accordance with specific reslriclions imposed by donor or
which have been raised by the charity for specific purposed. Expenditure which meets these criteria is
identified to the fund.
Designated funds are determined by the Trustees from lime lo time as being held for specific purposes, for
example to hold a reserve Covid Recovery Fund. in respect of future eventualities such as providing extra
support young people following the Covid-19 pandemic where there is limited or no funding.
Service Provision
Income in respect of eonlractual service5 provided to other agencies is accounted for in the period in which
the service 15 provided, and is also included under the heading 'lncome from Charitsble Activities,.
Page 16 of22

Breakout Youth.. Tmstees, Report and Finan¢i81 Statemerpts- for the year ended 31 March 2024
Incoming Resources
All incoming resources are included in the Statement of Financial Activities ISOFAI on an accruals basi5.
except to the extent that grants receivable musl be applied to future periods of expenditure, or are contingent
on future requirements being fulfilled.
Grants receivable are allocated lo accounting periods on the basis ofwhich amounts are Claimed from fvnders.
This predominantly relates lo the incurring of expenditure. Grants are classified as 'Voluntary Income, when
they are general in nature in support of the charity's objects, as opposed lo 'Contract Income, where funding
is closely linked lo agreed project outputs. 'Contract Income, Is classified under 'lncome from Charitable
Activities, along with income from discreet activities for which a fee is charged, e.g. specific work carried out
in schools.
'In-Kind' contributions or setwices donated to the charity are nomially valued al cost las determined by the
donor) or a reasonable estimate of actual cost if such infom)alion is unavailable.
Income is deferred if the funder has expressly slated that grants are to be applied lo future accounting periods,
or if there is some expectation from the funder that amounts in connection with the grant should be repaid in
future periods.
Grants receivable in respect of fixed assets are included in the SOFA in the period in which they are received
in accordance with the SORP.
Expenditure
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive
obligation to transfer resources. All costs have been direely attributed lo one of the functional categories of
resources in the SOFA. Expenditure subject lo VAT which 18 not recoverable is shown inclusive of VAT.
Apportionment of costs across headings of the SOFA is carried out in relation to claims for grant funding. A
method based on the alloealion of staff lime is used for revenue expenditure on direct project activities,
premises and management and administration.
Costs are allocated lo the Governance category where they cannot be clearly allocated lo project activities or
are of a strategic nature, e.g. insurance and legal expenses.
Cash and cash equivalents
Cash at bank and in hand Includes cash and short term highly liquid investments with a short maturity of three
months or le55 from the date of acquisition or opening of the deposit or similar account.
Financial Instnjments
The charitsble company ha$ elected to apply the provisions of Section 11 'Basic Financial Instruments. and
Section 12 '0ther Financial Instruments Issue5, of FRS 102 to all of ils financial instruments. Financial
instruments are recognised in the charitable company's balance sheet when the charitable company becomes
paty to the contractual provisions of the Instrument. Financial assets and liabilities are offset, with the net
amounts presented in the financial stalemenls, when there is a legally enforceable right lo set off the
recognised amounts and there is an intention to sellle on a nel basis or lo realise the asset and settle the
liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction
price including transaction costs and are subsequently carried at amortised cost using the effective interest
method unless the arrangement conslitules a financing tonsacb'on, where the transaction is measured at the
present value of the future receipts discounted at a market rate of interest. Financial assets classified as
receivable within one year are not amortised.
Basic fin8nci81 li8bilities
Basic fin8nei81 liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangement constitutes a financing transaction. where the debt instrument is measured al the present
Page17of22

Breakout Youth.. Trustees, R8POrt and Fin8n¢ial Statements- for the year ended 31 March 2024
value of the future payments discounted at a market rate of interest. Financial liabilities ela5sified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rale method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently meaSu￿d at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charitable company's contractual obligations expire or are
discharged or cancelled.
Key estimat8s and judgements
The Iruslees consider that there are no material areas of judgement or eslimalion uncertainty.
Incoming Resources
Unrestricted Reslri¢led
Funds
Funds
2024
2024
Total Total Funds
Funds
2024
2023
Grants
Donations & Similar
Incoming Resources
Charitable Activities
64,836
16,916
75,865
7,967
140,701
24.883
157,411
9,000
74,096
74,096
66,045
83.832
239.680
232 456
Unrestricted Restricted
Funds
Funds
2024
2024
Total Total Funds
Funds
2024
2023
Grants
Big Lollery Fund -
Reaching Communities
HIWCF
opcc
Quilter Foundation
Tudor Trust
North Hant$ CCG
UK Youth
People's Poslcode Lottery
Beacon Lodge Charitable
Trust
67.285
67,285
86,015
6,750
6,750
5,625
2,219
2,219
25.586
25,586
25,000
16,651
22,000
20,000
12,500
20,000
12,500
6,361
8,361
2,120
64.836
47.000
140.701
157411
157.411
For the period ended 31 March 2023
110,414
Page 18of22

Bre8kout Youth.. Trustees, Report and Financial St8tements- for the year ended 31 March 2024
Note 2 contd
Unrestricted Restricted
Funds
Funds
2024
2024
Total Total Funds
Funds
2024
2023
Donations and Similar Incoming
Resources
Miscellaneous
Fal Face
16,916
2,967
5,000
19,883
5,000
9,000
16.916
9,000
7.967
24.883
9.000
9.000
9,000
For the period ended 31 March 2023
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
Funds
2024
Total
Funds
2023
Income from Ch8rit8ble Activrfi88
NHS Hampshire and Isle of Wight ICB
Others
61,000
13,096
61,000
13,096
65,000
1,045
For the period ended 31 March 2023
66.045
66,045
Analy$i$ of expenditure on charitable activities
Unrestricted
Funds
Restricted
Funds
Totsl
Funds
2024
Total
Funds
2024
2024
2023
"Charitable activities
Activities undertaken directly
Support costs Inole 4}
163,429
22,893
74,499 237,928
9,639
32,532
186.251
33,309
186,322
109 384
84.138
110 176
270.460
219,560
219560
For the period ended 31 March 2023
"The Trustees consider that there is one charitable activity. Within this there are several projects which are
discussed in the Trustees, report.
Analysls of support costs
Fundraising
Charitable
Activities
2024
Totsl
Funds
2024
Total
Funds
2023
2024
Support costs
Governance Inole 5)
Information Technology
Back Office Support
Office Costs
3,508
6.660
21,180
1,184
3,508
6,660
21,180
1,184
4,419
7,571
19,900
1,419
Page 19of22

Breakout Youth.. Trustees, Report and Financial St8tements- for the year ended 31 March 2024
Governance costs
2024
2023
Govemance costs
Independent examination fees
Insurance
Trustee costs
2.460
846
202
1.470
729
2,220
For the year ended 31 March 2024
Unreslricled
Restricted
3,508
3,459
960
4.419
3,508
6 Debtors
2024
2023
Grants receivable
Other debtors
1,964
5,650
5,650
7 Credito￿. Amounts falling due withln one year
2024
2023
Accruals
Deferred income Isee note 81
other creditors
2,040
39,188
23,670
2,040
13,854
24,346
64.898
Deferred incomlng resour¢ts
2024
2023
Balance al 1 April 2023
Incoming resources deferred during the year
Amounts released from previous years
13,854
39,188
{13,8541
103,454
13,854
{103,4541
Balance al 31 March 2024
39.188
Page 20 of 22

Br8akout Youth.. T￿stee8, Report and Financial Statements- for the year ended 31 March 2024
Funds
Opening
balance at 1
April 2023
Incomel Expendilurel Transfers
Gains
Losses
Balance at
31 March
2024
Restricted Funds
BLF - Reaching ¢ommunities
Quilter Foundation
North H8nts CCG
Beacon Lodge Charitable
Trust
Other
67.285
2,219
67,355
2,220
235
6,361
70
235
Iv
6,361
7.967
7,967
235
83.832
71
Unrestricted Funds
Designated Covid recovery
fund
Designated Business
transformation fund
General purposes fund
20,000
20,000
12,000
12,000
97,175
129.410
155,848
239 680
154,322
270 460
71
98,630
98.630
Opening
balance al 1
April 2022
Incomel Expenditurel Transfer5
Gains
Losses
Balance at
31 March
2023
Restricted Funds
BLF- Reaching communities
opcc
North Hanls CCG
Beacon Lodge Charitsble
Trust
86,015
5,625
16,651
2,120
86,211
5,825
16,004
2.136
196
200
14121
16
235
110.411
110 176
235
Unrestricted Funds
Designated Covid recovery
fund
Designated Business
transformation fund
General purposes fund
35,000
15,000
20,000
14,000
2,000
12,000
67,514
116.514
122,045
232.456
92,384
97,175
129.410
Funding to provide weekly groups across Hampshire along with 1..1 support as appropriate
Provision of specialist therapeutic counselling for those who need more support than youth workers
can provide
Expansion of 1..1 support and the creation of a virtual group
Provision of 1..1 and group support to parents and families lo help them support their children with the
issues they are facing.
Funding for Pride Prom and gifts in kind including raffle prizes for 30th anniversary event
iv
Page21 of 22

Breakout Youth.. Tmstees, Report and Financial Statements- for the year ended 31 March 2024
10
Analysis of Funds
Nel Current
Assets
Total Net
Assets
At 31 March 2024
Restricted Funds
Restricted funds
Designated Funds
Covid recovery fund
Business transfomiation fund
Unrestrlcted Funds
General purposes fund
98,630
98,630
98,630
Net Current
Assets
Total Net
Assets
At 31 March 2023
Restricted Funds
Restricted funds
235
235
Dosignated Funds
Covid Recovery fund
Business transformation fund
20,000
12,000
20,000
12,000
Unrestricted Funds
General purposes fund
97.175
97,17S
129.410
129,410
11
Trustees. and Key Management Pgrsonnel Remuneration and Expen$es
In the year ended 31 March 2024 no Trustees received reimbursement ofexpenses12023 one trustee received
£1,406.23). No Trustees received remuneration of any fom).
A$ explained in the Trustees, report. operational management is carried out by another charity, No Limits
Isouthl. The Trustee board retains oversight and makes all decisions affecb'ng the delivery of the charity's
objectives, and the Trustees consider there are no other key management personnel.
Page 22 of 22